May 7, 2015 Clients and Friends Seminar

As we’ve previously announced, we’re looking forward to our next annual Clients and Friends Seminar, to be held at the BWI Marriott, on May 7, 2015, from 8 a.m. until noon. Listed below are some of the topics we plan to cover at the seminar, and new topics are being added every day. A limited number of spaces are still available. Please contact Alison Christian at 410-321-9000 or achristian@smithdowney.com to reserve a spot at the seminar. (As always, there is no charge for the seminar.)

I. Health and Welfare Benefit Plans

A. The Value of Spouse/Dependent Audits

B. Recent Case Law on SPDs v. Governing Plan Documents

C. Annual Reporting Required by the ACA; Forms 1094 and 1095

D. Controlled Group/ASG/Predecessor Employer Determinations

E. Legal issues for Wellness Programs

F. Form 8928 Obligations of Employers

G. Temporary Employees, “Contingent Workers,” Independent Contractors: Issues for Employers

H. ACA 30 Hour Employee Definition; “Change in Employee Status” Rules

I. Definitions of Spouse/Domestic Partner/Civil Union Partner/Common Law Spouse/Child/Stepchild/Foster Child/Adopted Child/Child Placed for Adoption/Etc. – FMLA Rules Updated

J. HFSAs and Grace Periods, Run-Out Periods, Carryovers, Etc.

K. Electronic Distribution Rules Update

L. Voluntary Benefits v. ERISA-Governed Benefits

M. Avoiding a Promise of Lifetime Retiree Health Benefits

N. Recent Cadillac Tax Guidance

O. New Summary of Benefits and Coverage Guidance

P. Update on Opt-out Credit Guidance

Q. Rules Regarding Health Expense Reimbursement Plans

II. Qualified Retirement Plans

A. Cash Balance Plan Final Regulations

B. Fiduciary Best Practices Issues

C. Hardship Substantiation Rules

D. Defined Benefit Plan De-Risking

E. Final Regs on Annual Defined Benefit Plan Funding Notices

F. Definition of Governmental Plan and Church Plan – New Developments

G. Non-ERISA Plan 5500 Relief Program Expiring June 2nd

H. 3(16), 3(21) and 3(38) Fiduciaries Overview

I. Recent Guidance on Lost Participants/Uncashed Checks

J. DOL Audit Activity Regarding Late Remittance of Salary Reduction Contributions

K. DOL Position on ERISA Spending Accounts

III. Executive Compensation

A. FICA Tax – Case Law Developments

B. “Separation from Service” Issues

C. Self Correction Alternatives for 457(b) Plans

IV. Employment Law Developments

A. Wage and Hour Updates

B. EEOC Guidance on Pregnancy Discrimination

C. New OSHA Reporting and Notification Rules

D. Critical Government Contractor Updates

E. Marijuana in the Workplace

F. Maryland Update: Ban-the-Box Law, Transgender Law, Parental Leave, and More

G. D.C. Update: Wage Theft Law, Pregnancy Accommodation Law, and More

H. A Look into the Future: Federal/State Push for Paid Sick Leave, and Other Issues to Watch